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Managing the transition to IFRS-based financial reporting : a practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with IFRS / (Record no. 207452)

000 -LEADER
fixed length control field 05729cam a2200721 i 4500
001 - CONTROL NUMBER
control field ocn880147714
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20171030101547.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS
fixed length control field m o d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
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008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140411s2014 enk ob 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2014014531
016 7# - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER
Record control number 016747192
Source Uk
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118644126
Qualifying information (epub)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1118644123
Qualifying information (epub)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118644188
Qualifying information (pdf)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1118644182
Qualifying information (pdf)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118924839
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1118924835
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118643792
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1118643798
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Canceled/invalid ISBN 9781118643747
Qualifying information (paperback)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Canceled/invalid ISBN 1118643747
Qualifying information (paperback)
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier CHBIS
System control number 010442088
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier CHNEW
System control number 000691447
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier CHNEW
System control number 000691449
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier CHVBK
System control number 334090210
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier DEBBG
System control number BV042741333
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier NZ1
System control number 15592128
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier NZ1
System control number 15906900
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier AU@
System control number 000058366563
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier DEBBG
System control number BV043396786
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)880147714
Canceled/invalid control number (OCoLC)882264351
-- (OCoLC)961588243
-- (OCoLC)962646505
040 ## - CATALOGING SOURCE
Original cataloging agency DLC
Language of cataloging eng
Description conventions rda
-- pn
Transcribing agency DLC
Modifying agency YDX
-- N$T
-- YDXCP
-- DG1
-- CUI
-- OCLCF
-- UKMGB
-- RECBK
-- RRP
-- OCLCO
-- B24X7
-- STF
-- COO
-- OCLCO
-- E7B
-- VLB
-- OCLCQ
-- OCLCO
-- DEBBG
042 ## - AUTHENTICATION CODE
Authentication code pcc
049 ## - LOCAL HOLDINGS (OCLC)
Holding library MAIN
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5626
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 001010
Source bisacsh
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657/.3
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Weaver, Lisa,
Dates associated with a name 1971-
245 10 - TITLE STATEMENT
Title Managing the transition to IFRS-based financial reporting : a practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with IFRS /
Statement of responsibility, etc. Lisa Weaver.
Medium [electronic resource]
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture Chichester, West Sussex, UK :
Name of producer, publisher, distributor, manufacturer Wiley,
Date of production, publication, distribution, manufacture, or copyright notice 2014.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource.
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references and index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Introduction PART ONE: Understanding the Framework of Performing a Transition to IFRS-based Financial Reporting Chapter 1 International Financial Reporting in context 1.1 The Development of International Financial Reporting 1.2 The Regulatory Framework of IFRS Today 1.3 The Current Position on International Harmonisation of Financial Reporting 1.4 The Benefits and Impact of Moving to IFRS Chapter 2 The Conceptual Framework of IFRS, accounting policies and the presentation of financial statements 2.1 The Conceptual Framework 2.2 Developing Accounting Policies 2.3 The Presentation of Financial Statements 2.4 Fair Presentation, Going Concern and Interim Financial Statements Chapter 3 IFRS 1 -- First Time Adoption of IFRS 3.1 An introduction to IFRS 1 3.2 The date of transition to IFRS and the opening statement of financial position 3.3 Presentation and disclosure PART TWO: Planning and Implementing a Transition Project Chapter 4 Establishing the IFRS Transition Project 4.1 The benefit of experience 4.2 The project plan and key project members 4.3 Developing the project plan 4.4 The use of external advisors 4.5 The costs of the transition 4.6 Preparing an action plan Chapter 5 Assessing the Accounting Impacts of IFRS Transition 5.1 Conducting an initial impact assessment 5.2 Developing IFRS accounting policies 5.3. Potential changes to IFRS Chapter 6 Wider Transitional Issues -- Systems, Internal Audit and the Audit Committee, and Commercial Implications 6.1 Systems implications 6.2 Internal controls, internal audit and the audit committee 6.3 Evaluating the wider impacts Chapter 7 Training, Communication and Change Management 7.1 Education and internal communication 7.2 External communication and presentation of IFRS transition information 7.3 The presentation of IFRS 1 disclosures PART THREE: The Way Forward -- Developments in Selected Countries Chapter 8 The Transition to New UK GAAP 8.1 A background to the changes and outline of the new regime 8.2 Accounting and wider impacts of the transition 8.3 Transition planning issues Chapter 9 The Move Towards IFRS in the US and Selected Other Countries 9.1 The US and IFRS 9.2 IFRS in Brazil, Russia, India and China Appendix 1 IASB standards Appendix 2 Useful reference material and further reading Appendix 3 Summary of IFRS transition planning considerations Bibliography Index.
520 ## - SUMMARY, ETC.
Summary, etc. This book focuses on both the accounting and non-accounting implications of IFRS transition, guiding the reader from the history and conceptual basis of IFRS through each stage of the transition process, ensuring expert change management and fluid communication from start to finish. It includes: a holistic approach, covering non-accounting implications like educating and communicating IFRS requirements; case studies to illustrate best practices for moving to the new international standards; and a framework for planning and executing the entire IFRS transition project. --
Assigning source Edited summary from book.
588 0# - SOURCE OF DESCRIPTION NOTE
Source of description note Print version record and CIP data provided by publisher.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting
General subdivision Standards.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Corporation reports.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Financial statements
General subdivision Standards.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS
General subdivision Accounting
-- Financial.
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting
General subdivision Standards.
Source of heading or term fast
Authority record control number (OCoLC)fst00795458
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Corporation reports.
Source of heading or term fast
Authority record control number (OCoLC)fst00879751
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Financial statements
General subdivision Standards.
Source of heading or term fast
Authority record control number (OCoLC)fst00924803
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
655 #0 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Relationship information Print version:
Main entry heading Weaver, Lisa, 1971-
Title Managing the transition to IFRS-based financial reporting.
Place, publisher, and date of publication Hoboken : Wiley, 2014
International Standard Book Number 9781118643747
Record control number (DLC) 2014007143
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://onlinelibrary.wiley.com/book/10.1002/9781118924839
Public note Wiley Online Library
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme
Koha item type Books

No items available.

Last Updated on September 15, 2019
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